عنوان مقاله [English]
نویسندگان [English]چکیده [English]
An organization environment has been changed to a disorderly environment; and complexity of decision and fundamental changes in organizational settings have made futurology as crucial in management; and budgeting as strategic instrument or factor have been used for encountering unpredictable accidents. The deviation of budgeting process from achieving basic organizational goals and appearance of mistakes in determining the areas of financial resource expenditure are issues that have become a difficult and permanent problems; thus many managers and planners face with questions such as how to forcast and allocate financial resources and how to determine the whole factors during budgeting process which must be taken into account. Accordingly, the main purpose of this research is to develop an appropriate theoretical framework for maximizing the effectiveness of budgeting process and avoding the deviations during budget development and implementation stages. For this purpose, after conducting library studies and wide field investigations and finally using Dephi method, developing and analyzing the questionnaire and performing interviews with authorities and experts resulted in determining the effective variables of futurology on budgeting and finally suggestions and strategies have been presented.
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